Notice of the making of this Statutory Instrument was published in

"Iris Oifigiúil" of 25th May, 2010.

Preamble

By virtue of section 11 (1) of the Section 4 of the Section 11 of the Law Reform Commission Act, 1975 is less than the gratuity which could have been granted to his or her legal personal representative if he or she had died on the date of his or her retirement, his or her legal personal representative shall be eligible to receive a gratuity equal to the deficiency.

8.3 Preservation of Benefits - New Entrants.

(a) Where a member who is a new entrant

(i) ceases to be a member before age 65 other than on grounds of ill-health that, in the opinion of the Minister is likely to be permanent, after at least two years' actual pensionable service or

(ii) ceases to be a member before age 65 on grounds of ill-health that, in the opinion of the Minister is likely to be permanent, after at least two years and less than five years' actual pensionable service and does not opt, in writing, for the benefits of subparagraph 9.1 (b)

he or she will, on attaining the age of 65, qualify under this subparagraph for a pension and lump sum payment (which pension and lump sum are in this Scheme referred to as a "preserved pension" and "preserved lump sum" respectively), provided

(I) he or she does not receive any other benefit in respect of that service, and

(II) that service is not reckoned for pension purposes by him or her in another employment under approved arrangements.

(b) A preserved pension shall be awarded to the member concerned on his or her attaining the age of 65 on an application being made by him or her in that behalf. Where the member concerned dies on or after attaining age 60 without applying for the preserved pension, an amount equal to the preserved pension payable between age 65 and the date of death of the member concerned shall be payable to his or her legal personal representative on an application being made.

(c) the amount of a preserved pension shall be the amount which would have been awarded to the member concerned under paragraph 8.1 of this scheme if he or she had attained age 65 on the date of resignation, as increased by reference to pensions increases granted under paragraph 10 of this Scheme in the interval between the date of resignation and the date on which the member attains age 65.

(d) If a member referred to in subparagraph 8.3 dies before attaining the age of 65, a sum (in this Scheme referred to as a preserved death gratuity") shall be payable to his or her legal personal representative in respect of him or her.

(e) The amount of a preserved lump sum or preserved death gratuity shall be the amount which would have been awarded to the member concerned under paragraph 9.1 of this scheme if he or she had attained age 65 on the date of resignation, as increased by reference to pensions increases granted under paragraph 10 of this Scheme in the interval between the date of resignation and the date

(i) on which he or she attains age 65, in the case of a preserved lump sum, or

(ii) of his or her death, in the case of a preserved death gratuity.

(f) A preserved lump sum or preserved death gratuity shall be payable to or in respect of the member concerned on an application being made to the Commission at any time after he or she reaches the age of 65 or, in case he or she dies before reaching that age, by his or her legal personal representative on an application being made.

(g) The Commission may at its discretion pay a supplementary pension on the terms and conditions set out in Article 20 of this scheme.

8.4 Preservation of Benefits - Members who are not new entrants.

(a) Where a member who is not a new entrant

(i) ceases to be a member before age 60 other than on grounds of ill-health that, in the opinion of the Minister is likely to be permanent, after at least 2 years' actual pensionable service or

(ii) ceases to be a member before age 60 other than on grounds of ill-health that, in the opinion of the Minister is likely to be permanent, after at least two years' and less than five years' actual pensionable service and does not opt, in writing, for the benefits of paragraph 8.2(b),

(iii) he or she will, on attaining the age of 60, qualify under this paragraph for a pension and lump sum payment (which pension and lump sum are in this Scheme referred to as a "preserved pension" and "preserved lump sum" respectively), provided

(I) he or she does not receive any other benefit in respect of that service, and

(II) that service is not reckoned for pension purposes by him or her in another employment under approved arrangements.

(b) A preserved pension shall be awarded to the member concerned on his or her attaining the age of 60 on an application being made by him or her in that behalf. Where the member concerned dies on or after attaining age 60 without applying for the preserved pension, an amount equal to the preserved pension payable between age 60 and the date of his or her death shall be payable to his or her legal personal representative.

(c) The amount of a preserved pension shall be the amount which would have been awarded to the member concerned under paragraph 8.2 of this scheme if he or she had attained age 60 on the date of resignation, as increased by reference to pensions increases granted under paragraph 10 of this Scheme in the interval between the date of resignation and the date on which the member attains age 60.

(d) If a member referred to in paragraph 8.4 dies before attaining the age of 60, a sum (in this Scheme referred to as a preserved death gratuity") shall be payable to his or her legal personal representative by the Commission.

(e) The amount of a preserved lump sum or preserved gratuity shall be the amount which would have been awarded to the member concerned under paragraph 8.2 of this scheme if he or she had attained age 60 on the date of resignation, as increased by reference to pensions increases granted under paragraph 10 of this Scheme in the interval between the date of resignation and the date

(i) on which he or she attains age 60, in the case of a preserved lump sum, or

(ii) of his or her death, in the case of a preserved death gratuity.

(f) A preserved lump sum or preserved death gratuity shall be payable to or in respect of the member concerned on an application being made to the Commission by him or her at any time after he or she reaches the age of 60 or, in case he or she dies before reaching that age, by his or her legal personal representative.

(g) The Commission may at its discretion pay a supplementary pension on the terms and conditions set out in subparagraph 20 of this scheme.

8.5 Supplementary Pension

(a) Where a pensioner is unemployed, and, due to causes outside his or her own control

(i) fails to qualify for Social Welfare benefit, or

(ii) qualifies for Social Welfare benefit at a reduced rate

the pensioner concerned may, at the discretion of the Commission, be paid a supplementary pension under this Scheme

(b) The amount of a supplementary pension payable pursuant to paragraph of this Article shall be the amount, if any, arrived at by the formula A - (B+C), where

A is the amount of the pension which would be payable to the former member under paragraph 8.1 of this Scheme if pension had been calculated by reference to pensionable remuneration instead of net pensionable remuneration,

B is the amount of the pension actually payable to the former member under the said paragraph, and

C is the annual amount of the reduced rate of the Social Welfare benefit, if any, which is payable to the former member.

Payment of Pension or Preserved Pension

9 Save as is otherwise provided in the scheme, pensions and preserved pensions payable under this scheme shall be paid monthly in arrears and shall continue throughout the life of the member.

Pensions Increases

10 The Attorney General may grant such increases in such pensions and preserved pensions under this Scheme as may be authorised from time to time with the consent of the Minister for Finance.

Employment subsequent to Retirement or Resignation

11.1 If a member was awarded a pension and gratuity or gratuity only on initial retirement on medical grounds pension, where payable, shall be suspended on his or her re-entry to this scheme and, on subsequent retirement, the actual pensionable service on which the pension was based may, if the member so opts, be aggregated with subsequent pensionable service for the purposes of this scheme. The amount of any gratuity awarded on eventual retirement or death shall be reduced by the amount of the gratuity paid to him or her on initial retirement.

11.2 If a pensioner under this Scheme receives payment in respect of employment by the Commission no more of the pension or preserved pension shall be paid for any period of receipt of the payment as may be specified by the Commission than so much as, with the payment, equals the pay which the pensioner would have received in respect of that period if during it he or she

(a) held the position in which he or she served on the last day of his or her pensionable service, but

(b) was remunerated at the rate of pay of which he or she was in receipt on that date subject, however, in case changes have taken place, (or, if the position has ceased to exist would have taken place if it had not ceased to exist), in that rate, to treating that rate as being varied by taking account of so much of those changes as may be specified by the Commission.

Assignments

12 A pension or preserved pension under this Scheme may not be assigned or charged. If the pensioner becomes incapable of giving a receipt for payments due, the Commission shall have discretion to make such payments in whole or in part to such persons, including the authorities of any institution having care of the pensioner, as the Commission thinks fit, and the Commission shall be discharged from all liability in respect of any sum so paid.

Declarations

13. Payments of pensions under this Scheme shall be subject to the making by the pensioner of a relevant declaration in such form and at such time or times as the Commission may require.

Proof of Age

14. A member must submit evidence of his or her date of birth on entry into the Scheme or before any payment of benefit can be made.

Cesser or Reduction of Benefit

15.1 Where a member is dismissed or resigns or otherwise ceases to hold office and has been guilty of misconduct involving a financial loss to the State, the Minister may, at his or her discretion, refuse or reduce any award which might otherwise be payable under paragraphs 8 or 10 of this Scheme in order to make good such a loss.

15.2 The Minister may, at his or her discretion, direct that payment of pension should cease or be reduced if the pensioner has been guilty of misconduct involving a financial loss to the State, in order to make good such a loss.

Duplication of Benefit not to be allowed

16 (a) A member shall not be entitled to reckon the same period of service more than once for the purposes of a pension, lump sum or gratuity, unless in the case of a gratuity, having been entitled to repay such gratuity, he or she has done so.

(b) A member shall not be entitled to reckon the same period of time both for the purposes of this scheme and also for the purposes of any pension scheme wholly or partly funded out of moneys provided by the Oireachtas or from the Central Fund or the growing produce of that Fund.

Appeals

17 If a member or pensioner is aggrieved by the failure or refusal of the Commission to make an award under this Scheme or by the amount of any award (including the award of pension increases) made, he or she may appeal to the Attorney General who shall refer the dispute to the Minister for Finance who shall, within three months of the dispute being referred to him or her, issue a determination in accordance with Article 5.1 of the Pensions Ombudsman Regulations 2003 ( S.I. No. 397 of 2003 ).

Termination or amendment of Scheme

18 The Attorney General reserves the right to amend or terminate the Scheme at any time, subject to the concurrence of the Minister for Finance and subject to giving three months notice of amendment or termination to the members of the Scheme. Benefits secured for a member prior to the date of amendment or termination will not be affected save by agreement between the Attorney General and the member.

Given under my hand,

13 May 2010.

PAUL GALLAGHER,

Attorney General.

Given under my hand,

13 May 2010.

BRIAN LENIHAN,

Minister for Finance.